CLA-2-69:OT:RR:NC:N4:422
Mr. Casey A. Cosby
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of stoneware handled cups from China.
Dear Mr. Cosby:
In your letter dated April 15, 2019, you requested a tariff classification ruling.
Both submitted samples are identified as “12 Oz Mugs.” These items are handled cups made of stoneware ceramic. Neither of these items are imported with a saucer or are designed to be used with a saucer. As you requested, the samples will be returned to you. They are further identified as follows:
SKU# 23129501, has light blue exterior and interior surfaces with a brown rim. The exterior surface also has a subtle ribbed texture, run horizontally. The total height is approximately 4”, width is 3.92” in diameter across the open top, and 1.75” in across the bottom. You state the value is approximately 49 cents each.
SKU# 23127901, has plain white exterior and interior surfaces. The total height is approximately 3.89”, width is 3.38” in diameter across the open top, and 1.92” across the bottom. You state the value is approximately 34 cents each.
You have suggested that the correct classification for these items would be in 6912.00.4000, which does not exist in the Harmonized Tariff Schedule of the United States (HTSUS). That proposed number is a typo. Alternately, you may have meant to suggest that the correct classification would be 6912.00.4400, as a mug of ceramic, other than porcelain or china, however this office does not agree.
Please note that the tariff term “mug” is defined as a straight-sided or barrel-shaped vessel measuring about the same across the top as the bottom, usually heavier than a cup, with a heavier handle, having a flat bottom and not used with a saucer (Ross Products, Inc. v. United States, 40 Cust. Ct. 158, C.D. 1976 (April 3, 1958)). Based on their dimensions, neither of these handled cups meet the definition of a mug.
The applicable subheading for SKU# 23129501 will be 6912.00.4500, HTSUS, which provides for “Ceramic tableware…other than of porcelain or china: Other: other: other: Cups valued over $5.25 per dozen.” The general rate of duty will be 4.5 percent ad valorem.
The applicable subheading for SKU# 23127901 will be 6912.00.4810, HTSUS, which provides for “Ceramic tableware…other than of porcelain or china: Other: Other: Other: Other: Suitable for food or drink contact.” The general rate of duty will be 9.8 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division